MANU/EXNT/0017/2016

Ministry : Ministry of Finance

Department/Board : CBEC Excise Non-Tariff

Notification No. : 13/2016-Central Excise (N. T.)

Date : 01.03.2016

Notification/ Circulars Referred : Notification No. 23/2004 - Central Excise (N.T.), dated the 10th September, 2004 MANU/EXNT/0028/2004;Notification No. 02/2016- Central Excise (N.T.), dated the 3rd February, 2016 MANU/EXNT/0002/2016

Citing Reference:
Notification No. 23/2004 - Central Excise (N.T.), dated the 10th September, 2004 MANU/EXNT/0028/2004  Referred

Notification No. 02/2016- Central Excise (N.T.), dated the 3rd February, 2016 MANU/EXNT/0002/2016  Referred

CENVAT Credit (Third Amendment) Rules, 2016

In exercise of the powers conferred by section 37 of the Central Excise Act,1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely:-

1.       (1) These rules may be called the CENVAT Credit (Third Amendment) Rules, 2016.

(2) Save as otherwise provided, they shall come into force on the 1st day of April, 2016.

2. In the CENVAT Credit Rules, 2004 (hereinafter referred to as the said rules), in rule 2,-

(a) in clause (a), in sub-clause (A), -

(i) in item (i), for the word and figures "heading 6804", the words and figures "heading 6804 and wagons of sub-heading 860692" shall be substituted;

(ii) in condition (1), the words, "but does not include any equipment or appliance used in an office" shall be omitted;

(iii) in condition (1A), after the words "generation of electricity", the words "or for pumping of water" shall be inserted;